You can let them set up the accounts in their own name, but still pay from your account. (Each account requires a separate email address, so it will be simpler to let them set up their own; furthermore each will be able to choose their own passwords.

(On the Account Manager page, there are facilities to add additional accounts which you can then extend and pay for in the usual manner.)

(There are some advantages to them doing it entirely on their own (less for you to worry about), but then they will need to either pay for the accounts themselves (once the free trial period  has expired) or be present when you pay. As mentioned, even if they initially set up the accounts themselves (so they can choose their own username and password), you can still pay for extensions yourself without them needing to be present.

Hope that helps, but please ask us if you require any further information or assistance.

Kind regards,

Zak